會計人員特質對ERP系統資訊品質之影響－ 以Oracle系統個案為例

The Influence of Accountant’s Characteristics on ERP Information Quality : The Example of Oracle System Implementation

10.6846/TKU.2013.00694

陳宜庭

ERP ； 會計人員 ； 資訊品質 ； ERP ； Accountant's Characteristics ； Information Quality

淡江大學會計學系碩士在職專班學位論文

2013年

碩士

黃振豊;孔繁華

繁體中文

經濟環境的變化愈來愈快速而詭譎難測，所以企業可以反應問題的時間也要愈來愈短，如何在短暫的時間裡反應問題並做出適當有效的決策，是企業目前最大的課題。ERP(Enterprise Resource Planning)是一套整合企業所有營運活動的作業平台，集合了龐大的資訊以利企業能快速的取得所需資訊之後，做出適當而有效的決策。 本研究是以二個使用Oracle ERP的公司為研究主體，試圖探究會計人員特質對ERP系統資訊品質的影響為何？一個公司的ERP資訊品質愈好，也就表示著系統對公司管理的助益愈大。本研究是以個案研究的方式進行，主要以深度訪談的方式進行研究，再輔以次級資料蒐集及觀察的方式了解ERP的資訊品質是否因為這二個公司的會計人員不同的表現而有差異。 經個案分析後，歸納出如下的結論：ERP系統的資訊品質會受到會計人員對產業及公司管理特性需求之瞭解程度所影響；除此之外，會計人員自身的專業能力－會計專業知識、溝通能力、電腦應用能力及學習能力及會計本身的特質－敏捷思考及邏輯性、創新¬、責任感、情緒控制及同理心的呈現，都會對ERP系統的資訊品質造成或輕或重的影響，當這些能力及特質能有愈好的表現，系統所產出的資訊品質也會愈好。另外，一個熟悉公司作業流程、管理需求及會計實務的會計主管，對ERP系統的資訊品質將有莫大的助益。

The changes in economic environment become much faster and more unpredictable, so a company is required to respond to issues more quickly. How to reflect issues and figure out them effective in a short time has become the top priority of the company. Enterprise Resource Planning (ERP) is an operating platform that integrates all business activities of the enterprise, which has collected large amount of data to help the enterprise’s managers to gain relevant information quickly and then make appropriate and effective decisions. This study selects two companies which use the Oracle ERP as research subjects, attempting to explore the influence of the accountant’s personality characteristics on the information quality of ERP system. Better ERP information quality will be more helpful to a company’s management. This study conducts case study by using the in-depth interview associated with secondary data collected and personal observation, to understand whether ERP information quality difference is due to the different characteristics of accountants in two cases. The major findings are concluded as follows: Firstly, the information quality of ERP system is influenced by accountants’ understanding the extent of industrial characteristics company management demand. Secondly, accountants’ professional competences (including－professional accounting knowledge, communication ability, computer application ability) and their personal traits (including－agile thinking and logic, innovation, sense of responsibility, emotion control and empathic presentation) all show some impact on ERP information quality. When the accountants perform better in these abilities and personal traits, the information quality generated by ERP shows better. Thirdly, an accounting chief familiarizes with his/her company operation flow, management demand and accounting practice, he/she will be greatly helpful to ERP information quality.

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